K. Janardhan v. The Deputy Commissioner (Excise) And Others

IN THE HIGH COURT AT CALCUTTA

[ CIRCUIT BENCH AT PORT BLAIR ] ...

WPA/10/2022 K. Janardhan ... Petitioner Vs.

The Deputy Commissioner (Excise) and Others ... Respondents Mr. Ananda Halder ... for the petitioner Mr.Salim Mohammed ... for the respondents April 21, 2022 [GNC] Item No.3 The order impugned is an appealable order as the petitioner's bar licnece has been cancelled by the Deputy Commissioner (Excise) by an order dated January 18, 2022. Mr.Halder, learned Advocate for the petitioner has challenged the merits of the said order on different grounds. This court finds that the order has been passed upon hearing the petitioner and reasons have been assigned. The correctness of the reasons should not be gone into by this court in judicial review, in view of the provisions of appeal as per the Regulation 76 of the Andaman and Nicobar Islands (Excise) Regulation, 2012.

Mr.Mohammed, the learned Advocate appearing on behalf of the Administration, upon instructions, submits that the appellate authority in this case, is the Secretary(Finance), Andaman and Nicobar Administration who has been assigned the powers of the Excise Commissioner, in this regard.

Under such circumstances, the writ petition is disposed of with liberty to the petitioner to prefer an appeal in accordance with law.

This court has not decided the merits of the contentions of the petitioner. Such contentions shall be decided by the authority. All points raised by the petitioner is kept open to be decided by the concerned authority.

As the petitioner was pursuing a wrong forum, provisions under section 14 of the Limitation Act shall be available to the petitioner while computing the period of limitation in filing the appeal before the appropriate authority.

Parties are directed to act on the server copy of this order. (Shampa Sarkar, J.)